Are Juice Plus+ nutritional energy/protein bars subject to Texas sales tax, or are they treated as an exempt food product?

Plain-English summary

A taxpayer sent the Texas Comptroller's office samples of Juice Plus+ Bars along with a copy of the product's marketing brochure, apparently seeking a determination of how the bars should be taxed. After reviewing the brochure and the product label with members of the Tax Administration staff, the Comptroller's office concluded that the Juice Plus+ Bars are a food product. Because they are a food product, the letter states that the bars are not subject to sales tax when sold.

The letter is short and does not describe the specific ingredients, nutritional claims, or packaging details that were reviewed — it simply states the staff's conclusion after examining the brochure and label together.

What this means for you

Sellers of nutritional/energy bars

If you sell a nutritional or protein bar product, this letter shows that Texas has, in at least this instance, classified such a bar as a food product exempt from sales tax rather than as a taxable dietary supplement. The determination in this letter turned on the Comptroller's review of the actual label and brochure for this specific product, so the classification of any other bar would depend on its own label, ingredients, and marketing claims.

Accountants and tax professionals

This letter is a useful illustration that the line between a "food product" (generally exempt) and items taxed differently (such as certain dietary supplements) is determined by Comptroller staff examining the product's actual label and marketing materials — not by the product category name alone (e.g., "energy bar" or "protein bar"). Advising clients on similar products may require submitting samples and labeling for a specific determination.

Common questions

Q: Are all protein or energy bars automatically tax-exempt in Texas under this letter?
A: This letter only addresses the specific "Juice Plus+ Bars" reviewed by the Comptroller's Tax Administration staff based on that product's brochure and label. It does not state a general rule for all protein or energy bars.

Q: What did the Comptroller review to reach this conclusion?
A: The letter states that staff reviewed product samples, the brochure, and the product label before concluding the bars are a food product.

Q: Why does it matter whether a product is a "food product"?
A: The letter states that, as a food product, the Juice Plus+ Bars "are not subject to sales tax when sold," indicating food products of this type are treated as exempt.

Citations and references

No specific statutes or administrative rules are cited in the text of this letter.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9503L1342B12

Original ruling text

March 28, 1995

Dear **:

Thank you very much for sending me samples of ** Juice Plus+ Bars and
copies of your brochure concerning this product.

After reviewing the brochure and the label with members of our Tax
Administration staff, we have concluded that the Juice Plus+ Bars are a
food product. As a food product, they are not subject to sales tax when
sold.

I hope this is happy news for you. Should you have any further
questions, please write me at 111 East 17th Street, Austin, Texas 78774
or call me at 1-800-531-5441, extension 3-4004.

Sincerely,

Wade Anderson
Assistant Director
Tax Administration

NOTE: Previous Accession Number 9503003L